Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets

Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance. It reports on a postcolonial neoliberal state’s use of cost-saving experiments and the resultant emancipation of the individuals involved. It runs a bottom-up analysis, from micro events in the hospital to policymaking at the level of the Provincial Council. This analysis suggests that cost accounting acts as a mediating instrument: it begins to loosen the old Keynesian postcolonial bureaucratic budget confinements, creates a social space for individuals to consider cost-saving experiments, and addresses wider policy concerns about hospital resource management. The story is illuminated by Gilles Deleuze’s and Zigmund Bauman’s ideas on post-panoptic societies: old confinements are being problematized and new flexible, “liquid” spaces created, in which individuals are emancipated in terms of their ability to influence resource management within and beyond the organizational constituency

Cyclotron spectroscopy of VV Puppis

We present phase-resolved spectrophotometric observations of VV Puppis obtained during two different states of accretion. We confirm the detection of cyclotron lines from emission regions at both poles (Wickramasinghe et al. 1989) having significantly different field strength of B_1 ~ 31MG and B_2 ~ 54MG. Our phase-resolved data allowed the detection of phase-dependent wavelength shifts of the cyclotron lines from the main accretion pole which is due to the varying aspect of the observer. A corresponding motion of the cyclotron lines from the secondary pole appears likely. Compared to 1984, the cyclotron lines from the main pole appeared redshifted in 1989, during an episode of higher system brightness. This shift can be explained assuming either different locations of the accretion spot and, hence, variations of the magnetic field, or variations of the plasma temperature both triggered by variations of the mass accretion rate. The cyclotron lines from the second pole do not show such changes suggesting that the coupling region for the weakly accreting pole is more or less stationary whereas the coupling region of the main pole varies in space, most likely depending on the mass accretion rate.Comment: 11 pages, 7 postscript figures Astronomische Nachrichten, in press see also http://www.aip.de:8080/science/Preprints.htm

Cosmic Needles versus Cosmic Microwave Background Radiation

It has been suggested by a number of authors that the 2.7K cosmic microwave background (CMB) radiation might have arisen from the radiation from Population III objects thermalized by conducting cosmic graphite/iron needle-shaped dust. Due to lack of an accurate solution to the absorption properties of exceedingly elongated grains, in existing literature which studies the CMB thermalizing process they are generally modelled as (1) needle-like spheroids in terms of the Rayleigh approximation; (2) infinite cylinders; and (3) the antenna theory. We show here that the Rayleigh approximation is not valid since the Rayleigh criterion is not satisfied for highly conducting needles. We also show that the available intergalactic iron dust, if modelled as infinite cylinders, is not sufficient to supply the required opacity at long wavelengths to obtain the observed isotropy and Planckian nature of the CMB. If appealing to the antenna theory, conducting iron needles with exceedingly large elongations (10^4) appear able to provide sufficient opacity to thermalize the CMB within the iron density limit. But the applicability of the antenna theory to exceedingly thin needles of nanometer/micrometer in thickness needs to be justified.Comment: 13 pages, 4 figures; submitted to ApJ

How do microorganisms reach the stratosphere?

A number of studies have demonstrated that bacteria and fungi are present in the stratosphere. Since the tropopause is generally regarded as a barrier to the upward movement of particles it is difficult to see how such microorganisms can reach heights above 17 km. Volcanoes provide an obvious means by which this could be achieved, but these occur infrequently and any microorganisms entering the stratosphere from this source will rapidly fall out of the stratosphere. Here, we suggest mechanisms by which microorganisms might reach the stratosphere on a more regular basis; such mechanisms are, however, likely only to explain how micrometre to submicrometre particles could be elevated into the stratosphere. Intriguingly, clumps of bacteria of size in excess of 10 μm have been found in stratospheric samples. It is difficult to understand how such clumps could be ejected from the Earth to this height, suggesting that such bacterial masses may be incoming to Earth. We suggest that the stratospheric microflora is made up of two components: (a) a mixed population of bacteria and fungi derived from Earth, which can occasionally be cultured; and (b) a population made up of clumps of, viable but non-culturable, bacteria which are too large to have originated from Earth; these, we suggest, have arrived in the stratosphere from space. Finally, we speculate on the possibility that the transfer of bacteria from the Earth to the highly mutagenic stratosphere may have played a role in bacterial evolution

Enigmas from the Sloan Digital Sky Survey DR7 Kleinman White Dwarf Catalog

We report results from a continuation of our searches for high field magnetic white dwarfs paired in a detached binary with non degenerate companions. We made use of the Sloan Digital Sky Survey DR7 catalog of Kleinman et al. (2013) with 19,712 spectroscopically-identified white dwarfs. These include 1,735 white dwarf plus M dwarf detached pairs (almost 10\% of the Kleinman at al.'s list). No new pairs were found, although we did recover the polar (AM~Herculis system) ST\,LMi in a low state of accretion. With the larger sample the original situation reported ten years ago remains intact now at a much higher level of statistical significance: in the selected SDSS sample, high field magnetic white dwarfs are not found in an apparently-detached pairing with an M dwarf, unless they are a magnetic CV in a low state of accretion. This finding strengthens the case that the fields in the isolated high field magnetic white dwarfs are generated by stellar mergers but also raises questions on the nature of the progenitors of the magnetic CVs.Comment: 12 pages, accepted for publication in the Astrophysical Journa